Limitation periods for recovery of tax not paid or short paid and wrongly availed or utilised input tax credit are modified. For the financial year 2017-18, the deadline for issuing a recovery order is extended until 30 September 2023. The period from 1 March 2020 to 28 February 2022 is excluded when calculating limitation for recovery of erroneous refunds and filing refund applications.

GST-sensitive festive planning for apparel businesses requires early procurement, phased inventory, supplier reorder commitments and separate stock strategies for the post-Diwali wedding season. Pricing and costing require assessment of the revised GST structure for readymade garments and GST-rate reductions affecting man-made fibres and yarns. Proper purchase documentation is important for protecting input tax credit during high-volume festive transactions. Cash-flow planning, credit limits, return policies, retail staffing, digital campaigns and weekly sell-through monitoring support replenishment and pricing decisions.

Reverse-charge State tax is inapplicable to qualifying goods transport agency suppliers that are registered, elect forward-charge taxation, issue tax invoices charging applicable State tax, and furnish the prescribed declaration. Annexure III confirms registration and the election to pay tax under forward charge. Services by way of renting of residential dwelling to a registered person are brought within reverse-charge scope, with any person as supplier and the registered person as recipient.

Input tax credit under the CGST Act is conditional on the supplier's actual payment of tax to the Government; invoice possession, receipt of supplies and GSTR-2B reflection do not independently establish final eligibility. Section 16(2) conditions operate cumulatively, with the claimant bearing the burden of proving eligibility. Under Section 41(2) and Rule 37A, credit attributable to supplier non-payment must be reversed with applicable interest where prescribed, but may be re-availed when the supplier furnishes the relevant return and pays tax. The condition is treated as substantive, not as unconstitutional deprivation or double taxation, and cannot be read down to exempt bona fide recipients absent fraud or collusion.

Sections 73 and 74 do not expressly bar a common show cause notice covering multiple tax periods or financial years. The expressions "for any period" and "such periods" support consolidation, while financial-year references in the limitation provisions govern the deadline for adjudication orders rather than the scope of notice issuance. Each component demand must independently satisfy applicable limitation requirements. Section 74 requires disclosed material supporting fraud, wilful misstatement, or suppression of facts to evade tax; its extended limitation is not automatic.

GST applies to the platform's supply of actionable claims created when players commit stakes to uncertain outcomes, including skill-based games played for stakes. Each participant obtains a contingent beneficial interest in pooled funds, while the platform is supplier where it controls rules, funds, participation and payouts. Committed stakes cease to be mere deposits and constitute consideration; valuation follows the gross stake or applicable deposit measure rather than retained platform revenue. Schedule III's negative-list treatment does not cover betting-and-gambling claims. Rule 31A governs earlier stake-based valuation, while Rules 31B and 31C prescribe online gaming and casino valuation. The online-money-gaming changes are clarificatory and apply to pending matters, subject to factual verification of deposits and computation.

Electronic commerce operators required to collect tax at source must follow a special procedure for goods supplied through their platforms by registration-exempt persons. Supplies may be permitted only after allotment of an enrolment number on the common portal. Operators must prohibit inter-State supplies by such persons, refrain from collecting tax at source on those supplies, and furnish supply details electronically in FORM GSTR-8. Where multiple operators are involved, the operator finally releasing payment bears these obligations.

Resolution-plan approval is confined to verification of statutory compliance, including insolvency-resolution costs, operational-creditor dues, plan implementation, feasibility, viability and applicant eligibility; the Committee of Creditors' commercial decisions on distribution and viability are not subject to judicial substitution. Once approved, the plan binds stakeholders, extinguishes claims omitted from it, takes immediate effect, proceeds through the monitoring mechanism, and ends the CIRP moratorium. Reliefs, concessions and waivers extend only to protections available under the Code. Approvals or waivers required under other laws, including statutory dues beyond the Code's protection, must be obtained from the competent authorities.

Electronic commerce operators collecting tax at source must follow a special procedure for goods supplied through their platforms by composition taxpayers. They must not permit inter-State supplies of goods by such sellers, must collect and remit tax at source for covered supplies, and must electronically furnish supply details in FORM GSTR-8 on the common portal. The procedure applies from 1 October 2023.

Allegations of tender tailoring concern the replacement of a proposed UJVN-THDC public-sector thermal project with long-term procurement of 1,320 MW from a private generating plant. Congress alleges that 84 of 86 tender conditions were revised after the public-sector venture was abandoned, producing terms suited to an existing Korba expansion acquired by Adani Power through insolvency proceedings. The objections include plant-location flexibility, transmission costs for supply to Uttarakhand, and a 75% fixed-charge ceiling, which are alleged to narrow competition and shift long-term costs to consumers.

Schedule II (6%) is recast through deletion of identified entries and insertion or substitution of granular tariff-heading descriptions. Added classifications cover woven fabrics of silk, wool, cotton, flax, jute and other vegetable fibres; man-made filament and staple-fibre yarns, threads, tow, waste and fabrics; and knitted or crocheted fabrics. Schedule II also covers specified made-up textile articles and footwear subject to a per-pair sale-value ceiling. The amendments take effect on 1 January 2022 unless otherwise stated.

RBI's refusal to permit Tata Sons to surrender its core investment company registration revives the prospect of a public listing. Classified as an upper-layer non-banking financial company, Tata Sons is subject to a listing requirement whose deadline expired while its deregistration request was under consideration. Its board has agreed to advance the listing process, subject to annual general meeting approval. Any legal challenge to the refusal of deregistration may be pursued by Tata Sons itself rather than directly by the Tata Trusts.

Rejection of Tata Sons' request to deregister as a core investment company leaves it subject to the mandatory listing obligation arising from its upper-layer non-banking financial company classification. The board's majority support for N. Chandrasekaran's third term is linked to maintaining leadership continuity for prospective investors if a public listing proceeds.

An arbitration agreement does not by itself bar insolvency proceedings for an unpaid operational debt where no genuine dispute existed before service of the demand notice. Insolvency jurisdiction may be invoked when delivery of the demand notice, an acknowledged outstanding liability, partial payment, and a remaining unpaid sum above the statutory threshold are established. The Code's overriding effect applies despite inconsistent contractual instruments or laws. An unsupported assertion that arbitration was invoked cannot establish a pre-existing dispute or prevent initiation where operational debt and default are otherwise proved.

Goa SGST amendments add nil-rate treatment for services supplied by or to the Asian Football Confederation and its subsidiaries when directly or indirectly connected with AFC Women's Asia Cup 2022 events hosted in India, subject to certification of the event connection. Nil-rate treatment is also added for National Permits for goods carriages and rights of admission to those events. References to 12AB are added alongside 12AA in specified entries, and entry 72 receives a 75-percent eligibility threshold.

Following presentation of the Union Budget, filing of Bills of Entry is unavailable from 20:00 hours on 1 February 2021 until ICES changes are updated, and Section 48 approvals are stopped during that period. Other ICEGATE services continue. Shipping Bill filing and assessment remain operational; where export levies change, applicable levies must be manually collected until directory changes are made online. Prior Bills of Entry require verification for changes in duty liability before out-of-charge.

Bona fide reliance on an earlier, Revenue-accepted appellate determination classifying imports under Chapter 29 and dispensing with registration under the Insecticides Act, 1968 negates mala fide conduct and does not justify penalty. Confiscation and consequential redemption fine require goods to be available for confiscation. Where goods were cleared without seizure or detention and were not provisionally released against a bond or bank guarantee, no basis exists for confiscation or redemption fine. Penal and confiscatory consequences are therefore unsustainable in these circumstances.

For authentication of a power of attorney under section 33(1)(a), the principal's actual temporary residence falls within "resides"; authentication before the competent Registrar or Sub-Registrar at that place is valid. Authority to execute and register a kabuliyat extends where the instrument's language and surrounding circumstances show it concerns the lessor-lessee arrangement. A jointly executed document need not be presented for registration by every executant. Presentation by an agent holding a general power of attorney from one joint executant, including registration authority and no relevant restriction, validly supports registration. The kabuliyat consequently operates as an enforceable instrument binding the principal to its contractual liabilities.

Direct Port Delivery (DPD-DPD) container delivery remains subject to the minimum 48-hour holding window, or any longer period fixed by the relevant Port or Terminal, for importers to take delivery at Port or Terminal gates. The temporary arrangement stops movement of DPD-DPD containers from port or terminal premises to container freight stations, while preserving the ordinary delivery window at the port or terminal gates.

ICD Mulund is declared an Extended Port Gate for DPD-DPD container clearances, with CONCOR providing rail trans-shipment, handling and delivery services. Containers enter ICD Mulund on verification of the Train Loading Summary, container number and seal integrity. Risk Management System-selected containers are inspected or examined at ICD Mulund and re-sealed, with specified Customs officers authorised to grant Out of Charge as an exception. Importers obtain delivery against the Bill of Entry, Out of Charge copy and ICD gate pass, while CONCOR acts as custodian and must facilitate verification, examination, scanning controls and timely delivery.